| Disclaimer This edited version has been archived due to the length of time since original publication. It should not be regarded as indicative of the ATO's current views. The law may have changed since original publication, and views in the edited version may also be affected by subsequent precedents and new approaches to the application of the law. You cannot rely on this record in your tax affairs. It is not binding and provides you with no protection (including from any underpaid tax, penalty or interest). In addition, this record is not an authority for the purposes of establishing a reasonably arguable position for you to apply to your own circumstances. For more information on the status of edited versions of private advice and reasons we publish them, see PS LA 2008/4. |
Edited version of your written advice
Authorisation Number: 1013079921288
Date of advice: 29 August 2016
Ruling
Subject: Wine equalisation tax - product classification
Question 1
The ruling concerned whether a particular product met the definition of cider for the purposes of sections 31-1 and 31-5 of the A New Tax System (Wine Equalisation Tax) Act 1999.
Answer
We ruled that the product met the definition of cider for the purposes of sections 31-1 and 31-5 of the A New Tax System (Wine Equalisation Tax) Act 1999.
This ruling applies for the following periods:
On or after 1 August 2016 to 29 August 2020
The scheme commences on:
On or after 1 August 2016
Relevant legislative provisions
A New Tax System (Wine Equalisation Tax) Act 1999 section 31-1
A New Tax System (Wine Equalisation Tax) Act 1999 section 31-5
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
